E&J Conversion Tables: Appendix  Part 100
The Appendix lists current regulations that were previously cited at different sections of the regulations. The Appendix is designed to be used in conjunction with the Citation Index. To locate the Year/Link of the Explanation and Justification (E&J) for the earlier cite, refer to the Citation Index.
HOW TO USE THE APPENDIX
Suppose you wanted to identify the previous citations for 11 CFR 100.2. Go to the Appendix Main Page and look for the part of the regulations that include 100.2; click on the link for PART 100: Scope and Definitions. Scroll down the chart and looking at the left column, locate 100.2; then, following along the row to the right column, you would find the previous citation was 100.6. To learn the year of this previous citation, as well as the location of the E&J for 100.6, you would navigate to the Citation Index Main Page, find the link that includes 100.6 and click on that link: Part 100: Scope and Definitions; Subpart A: General Definitions [100.1  100.50]. Once on that page, scroll down the chart to where 100.6 is listed. There you would find that the definition of election (now located at 100.2) was previously given at 100.6 in 1975, and again in 1977. To review the previous E&J for the term "election," you would click on the links in the "Year/Link" column.
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GENERAL REGULATIONS
 PART 100: Scope and Definitions
PART 100: Scope and Definitions
Subpart A: General Definitions
Current Regulation 
Previously Cited at: 


100.2 
 
100.6 
100.3 
 
100.2 
100.4 
 
100.8 
100.5 
 
100.14 
100.6 
(a) 
100.15 
100.7 
 
100.4 
 
(a)(1)(ii) 
100.4(a)(1)(i) – see E&J for 100.4 
 
(a)(1)(iii)(A) 
100.4(a)(1)(iii)(A) – "" "" 
 
(a)(1)(iii)(B) 
100.4(a)(1)(iii)(B)(1)(2) – "" "" 
 
(a)(2) 
100.4(a)(2) – "" "" 
 
(a)(4) 
100.4(a)(1)(iii)(B)(6) – "" "" 
 
(b)(1) 
100.4(b)(1) – "" "" 
 
(b)(2) 
100.4(b)(8) – "" "" 
 
(b)(13) 
100.4(b)(11) – "" "" 
 
(b)(14) 
100.4(b)(12) – "" "" 
 
(b)(20) 
100.4(b)(15) – "" "" 
100.8 
 
100.7 
 
(a)(1)(i)&(ii) 
100.7(a)(1)(i)(A)(C) – see E&J for 100.7 
 
(a)(1)(iii) 
100.7(a)(1)(ii) – "" "" 
 
(a)(1)(iv)(A) 
100.7(a)(1)(iii) – "" "" 
 
(a)(1)(iv)(B) 
100.7(a)(1)(iii)(A)(B) – "" "" 
 
(a)(3) 
100.7(a)(4) – "" "" 
 
(b)(2) 
100.7(b)(3) – "" "" 
 
(b)(3) 
100.7(b)(4) – "" "" 
 
(b)(4)(i) 
100.7(b)(5)(i) – "" "" 
 
(b)(4)(ii) 
100.7(b)(5)(ii) – "" "" 
 
(b)(4)(iii) 
100.7(b)(5)(iii) – "" "" 
 
(b)(4)(iii)(A)(1)(2) 
100.7(b)(5)(iii)(A)(1) (2) – "" "" 
 
(b)(4)(iii)(B)(1)(4) 
100.7(b)(5)(iii)(B)(1) (4) – "" "" 
 
(b)(4)(iii)(C) 
100.7(b)(5)(iii)(C) – "" "" 
 
(b)(4)(iii)(D) 
100.7(b)(5)(iii)(D) – "" "" 
 
(b)(4)(v)(vii) 
100.7(b)(5)(v) (vii) – "" "" 
 
(b)(5), (6) & (7) 
100.7(b)(6) & (7) – "" "" 
 
(b)(9) 
100.7(b)(8) & (10) – "" "" 
 
(b)(12) 
100.7(b)(16) – "" "" 
 
(b)(20) 
100.7(b)(17) – "" "" 
 
(b)(21)(i) & (ii) 
100.7(b)(13)(i) (iii) – "" "" 
 
(b)(22) 
100.7(b)(10) – "" "" 
100.14 
(b) 
100.19(b) 
100.19 
 
100.9 
100.20 
 
100.11 
100.23 
(c)(2) 
109.1(b)(4) 
100.33 
 
110.10(b) 
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PART 100: Scope and Definitions
Subpart B: Definition of Contribution
Current Regulation 
Previously Cited at: 


100.51 
(a) 
100.7 
 
(b) 
100.7(c) 
100.52 
(a) 
100.7(a)(1) 
 
(b) 
100.7(a)(1)(i) 
 
(b)(1) 
100.7(a)(1)(i)(A) 
 
(b)(2) 
100.7(a)(1)(i)(B) 
 
(b)(3) 
100.7(a)(1)(i)(C) 
 
(b)(4) 
100.7(a)(1)(i)(D) 
 
(b)(5) 
100.7(a)(1)(i)(E) 
 
(c) 
100.7(a)(1)(ii) 
 
(d)(1) 
100.7(a)(1)(iii)(A) 
 
(d)(2) 
100.7(a)(1)(iii)(B) 
100.53 
 
100.7(a)(2) 
100.54 
 
100.7(a)(3) 
 
(a) 
100.7(a)(3)(i) 
 
(b) 
100.7(a)(3)(ii) 
 
(c) 
100.7(a)(3)(iii) 
100.55 
 
100.7(a)(4) 
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PART 100: Scope and Definitions
Subpart C: Exception to Contributions
Current Regulation 
Previously Cited at: 


100.71 
(a) 
100.7(b) 
 
(b) 
100.7(c) 
100.72 
(a) 
100.7(b)(1)(i) 
 
(b) 
100.7(b)(1)(ii) 
 
(b)(1) 
100.7(b)(1)(ii)(A) 
 
(b)(2) 
100.7(b)(1)(ii)(B) 
 
(b)(3) 
100.7(b)(1)(ii)(C) 
 
(b)(4) 
100.7(b)(1)(ii)(D) 
 
(b)(5) 
100.7(b)(1)(ii)(E) 
100.73 
 
100.7(b)(2) 
100.74 
 
100.7(b)(3) 
100.75 
 
100.7(b)(4) 
100.76 
 
100.7(b)(5) 
100.77 
 
100.7(b)(6) 
100.78 
 
100.7(b)(7) 
100.79 
 
100.7(b)(8) 
100.80 
 
100.7(b)(9) 
100.81 
 
100.7(b)(10) 
100.82 
(a)(d) 
100.7(b)(11) 
 
(e) 
100.7(b)(11)(i) 
 
(e)(1)(i) 
100.7(b)(11)(i)(A)(1) 
 
(e)(1)(ii) 
100.7(b)(11)(i)(A)(2) 
 
(e)(2) 
100.7(b)(11)(i)(B) 
 
(e)(2)(i) 
100.7(b)(11)(i)(B)(1) 
 
(e)(2)(ii) 
100.7(b)(11)(i)(B)(2) 
 
(e)(2)(iii) 
100.7(b)(11)(i)(B)(3) 
 
(e)(2)(iv) 
100.7(b)(11)(i)(B)(4) 
 
(e)(2)(v) 
100.7(b)(11)(i)(B)(5) 
 
(e)(3) 
100.7(b)(11)(ii) 
100.83 
 
100.7(b)(22) 
100.84 
 
100.7(b)(12) 
100.85 
 
100.7(b)(13) 
100.86 
 
100.7(b)(14) 
100.87 
 
100.7(b)(15) 
 
(a) 
100.7(b)(15)(i) 
 
(b) 
100.7(b)(15)(ii) 
 
(c) 
100.7(b)(15)(iii) 
 
(d) 
100.7(b)(15)(iv) 
 
(e) 
100.7(b)(15)(v) 
 
(f) 
100.7(b)(15)(vi) 
 
(g) 
100.7(b)(15)(vii) 
100.88 
(a)(b) 
100.7(b)(16) 
100.89 
 
100.7(b)(17) 
 
(a) 
100.7(b)(17)(i) 
 
(b) 
100.7(b)(17)(ii) 
 
(c) 
100.7(b)(17)(iii) 
 
(d) 
100.7(b)(17)(iv) 
 
(e) 
100.7(b)(17)(v) 
 
(f) 
100.7(b)(17)(vi) 
 
(g) 
100.7(b)(17)(vii) 
100.90 
 
100.7(b)(18) 
100.91 
 
100.7(b)(20) 
100.92 
 
100.7(b)(21) 
100.93  (a)(3)(iv)(A)  100.93(a)(1)(i) 
  (a)(3)(iv)(B)  100.93(a)(1)(ii) 
  (b)(3)  100.93(b)(1)(iii) 
  (c)(3)(i)  100.93(c)(1) 
  (c)(3)(ii)  100.93(c)(2) 
  (c)(3)(iii)  100.93(c)(3) 
  (e)  100.93(a)(1)(iii) 
  (h)  100.93(g) 
  (i)  100.93(h) 
  (j)  100.93(i) 
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PART 100: Scope and Definitions
Subpart D: Definition of Expenditure
Current Regulation 
Previously Cited at: 


100.110 
(a) 
100.8(a) 
 
(b) 
100.8(c) 
100.111 
(a) 
100.8(a)(1) 
 
(b) 
100.8(a)(1)(i) 
 
(c) 
100.8(a)(1)(ii) 
 
(d) 
100.8(a)(1)(iii) 
 
(e)(1) 
100.8(a)(1)(iv)(A) 
 
(e)(2) 
100.8(a)(1)(iv)(B) 
100.112 
 
100.8(a)(2) 
100.113 
 
100.8(a)(3) 
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PART 100: Scope and Definitions
Subpart E: Exceptions to Expenditure
Current Regulation 
Previously Cited at: 


100.130 
(a) 
100.8(b) 
 
(b) 
100.8(c) 
100.131 
(a) 
100.8(b)(1)(i) 
 
(b) 
100.8(b)(1)(ii) 
 
(b)(1) 
100.8(b)(1)(ii)(A) 
 
(b)(2) 
100.8(b)(1)(ii)(B) 
 
(b)(3) 
100.8(b)(1)(ii)(C) 
 
(b)(4) 
100.8(b)(1)(ii)(D) 
 
(b)(5) 
100.8(b)(1)(ii)(E) 
100.132 
 
100.8(b)(2) 
 
(a)(b) 
100.8(b)(2)(i)(ii) 
100.133 
 
100.8(b)(3) 
100.134 
(a) 
100.8(b)(4) 
 
(b) 
100.8(b)(4)(i) 
 
(c) 
100.8(b)(4)(ii) 
 
(d) 
100.8(b)(4)(iii) 
 
(d)(1)(i) 
100.8(b)(4)(iii)(A)(1) 
 
(d)(1)(ii) 
100.8(b)(4)(iii)(A)(2) 
 
(d)(2)(i) 
100.8(b)(4)(iii)(B)(1) 
 
(d)(2)(ii) 
100.8(b)(4)(iii)(B)(2) 
 
(d)(2)(iii) 
100.8(b)(4)(iii)(B)(3) 
 
(d)(2)(iv) 
100.8(b)(4)(iii)(B)(4) 
 
(d)(3) 
100.8(b)(4)(iii)(C) 
 
(d)(4) 
100.8(b)(4)(iii)(D) 
 
(e) 
100.8(b)(4)(iv)(A) 
 
(e)(1) 
100.8(b)(4)(iv)(A)(1) 
 
(e)(2) 
100.8(b)(4)(iv)(A)(2) 
 
(e)(3) 
100.8(b)(4)(iv)(A)(3) 
 
(e)(4) 
100.8(b)(4)(iv)(A)(4) 
 
(e)(5) 
100.8(b)(4)(iv)(A)(5) 
 
(e)(6) 
100.8(b)(4)(iv)(A)(6) 
 
(f) 
100.8(b)(4)(iv)(B) 
 
(f)(1) 
100.8(b)(4)(iv)(B)(1) 
 
(f)(2) 
100.8(b)(4)(iv)(B)(2) 
 
(f)(3) 
100.8(b)(4)(iv)(B)(3) 
 
(g) 
100.8(b)(4)(iv)(C) 
 
(h) 
100.8(b)(4)(iv)(D) 
 
(i) 
100.8(b)(4)(iv)(E) 
 
(j) 
100.8(b)(4)(iv)(F) 
 
(k) 
100.8(b)(4)(v) 
 
(l) 
100.8(b)(4)(vi) 
 
(m) 
100.8(b)(4)(vii) 
100.135 
 
100.8(b)(5) 
100.136 
 
100.8(b)(6) 
100.137 
 
100.8(b)(7) 
100.138 
 
100.8(b)(8) 
100.139 
 
100.8(b)(9) 
100.140 
 
100.8(b)(10) 
100.141 
 
100.8(b)(11) 
100.142 
(a)(d) 
100.8(b)(12) 
 
(e) 
100.8(b)(12)(i) 
 
(e)(1)(i) 
100.8(b)(12)(i)(A)(i) 
 
(e)(1)(ii) 
100.8(b)(12)(i)(A)(ii) 
 
(e)(2) 
100.8(b)(12)(i)(B) 
 
(e)(2)(i) 
100.8(b)(12)(i)(B)(1) 
 
(e)(2)(ii) 
100.8(b)(12)(i)(B)(2) 
 
(e)(2)(iii) 
100.8(b)(12)(i)(B)(3) 
 
(e)(2)(iv) 
100.8(b)(12)(i)(B)(4) 
 
(e)(2)(v) 
100.8(b)(12)(i)(B)(5) 
 
(e)(3) 
100.8(b)(12)(ii) 
100.143 
 
100.8(b)(24) 
100.144 
 
100.8(b)(13) 
100.145 
 
100.8(b)(14) 
100.146 
 
100.8(b)(15) 
100.147 
 
100.8(b)(16) 
 
(a) 
100.8(b)(16)(i) 
 
(b) 
100.8(b)(16)(ii) 
 
(c) 
100.8(b)(16)(iii) 
 
(d) 
100.8(b)(16)(iv) 
 
(e) 
100.8(b)(16)(v) 
 
(f) 
100.8(b)(16)(vi) 
 
(g) 
100.8(b)(16)(vii) 
100.148 
 
100.8(b)(17) 
100.149 
 
100.8(b)(18) 
 
(a) 
100.8(b)(18)(i) 
 
(b) 
100.8(b)(18)(ii) 
 
(c) 
100.8(b)(18)(iii) 
 
(d) 
100.8(b)(18)(iv) 
 
(e) 
100.8(b)(18)(v) 
 
(f) 
100.8(b)(18)(vi) 
 
(g) 
100.8(b)(18)(vii) 
100.150 
 
100.8(b)(19) 
100.151 
 
100.8(b)(20) 
100.152 
(a) 
100.8(b)(21)(i) 
 
(b) 
100.8(b)(21)(ii) 
 
(c) 
100.8(b)(21)(iii) 
 
(c)(1) 
100.8(b)(21)(iii)(A) 
 
(c)(2) 
100.8(b)(21)(iii)(B) 
100.153 
 
100.8(b)(22) 
100.154 
 
100.8(b)(23) 